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Govt. amends NOT. no. 5/2017- UTT(rate) dt. 28.06.2017 regarding restriction of refund on corduroy fabric under UTGST

NOTIFICATION

New Delhi, the 22nd September, 2017

No. 29/2017-Union Territory Tax (Rate)

G.S.R. 1197(E).— In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 714(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after S. No. 6 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“6A 5801 Corduroy Fabrics.”.

[F.No.354/117/2017-TRU Pt. II]

MOHIT TEWARI,

Under Secy.

Note: – The principal notification No.5/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 28th June, 2017.

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